Alcohol Excise Duties in France - New Rates 2024
With the start of the new year, the French government has updated the rates of excise duties on alcohol beverages in France in 2024. These changes are applicable for all companies importing alcoholic product on the French territory, from January 1, 2024.
In this article we will show you what are the new rates of alcohol excise duties in France, we will explain what exactly are they, and remind you about other indirect taxes you need to pay if you are selling alcohol products in France.
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- Reading Time : 10 min.
- Updated on : 16/01/2024
Alcohol Excise Duties in France: What are the new rates ?
In this table you will find a list of alcohol excise duties in France, updated for the year of 2024, as well as social contribution rates for some of the types of alcoholic products. Take a look below to understand what exactly are excise duties and social contributions on alcohol in France.
| Type of product | Excise Tax in France 2024 |
|---|---|
| Beer Normal rate > 2,8% | 7,96 €/hl/degré |
| Beer Low rate < 2,8% | 3,98 €/hl/degré |
| Non-Sparkling wine ≥ 1,2% | 4,05 €/hl |
| Sparkling wine, Alcohol percentage ≥ 1,2% | 10,02€/hl |
| Intermediates 1,2%≤18% | 202,39 €/hl |
| Rum-French overseas territories ≥18,1% | 1866,52 € /hlap |
| Stronger Alcoholic Beverages <18% | 1866,52 € /hlap |
| Stronger Alcoholic Beverages ≥18,1% | 1866,52 € /hlap |
| Cider/Poirés/Hydromels | 1,41 €/hl |
Alcohol Excise Duties in France: What are they ?
What exactly is an excise duty?
Excise duty is an indirect tax on the sale/use of some specific products, such as energy, tobacco or alcohol. They are paid in the country where the product is being sold and the tax revenue goes entirely to the government of the country in which they are paid.
The EU member states have reached a consensus on standardized regulations within the EU, in order to ensure that excise duties are imposed consistently and uniformly on the same products across the Union. This aids in preventing any trade imbalances within the Single Market, promoting fair competition among businesses, and minimizing bureaucratic responsibilities for companies.
Excise duty on alcohol
As far as excise duties on alcohol go, there are also common rules set out by the European Union. It is important to underline, that the rules can vary when it comes to regular alcohol beverages and alcohol which is not intended for human use. There are also specific provisions for locally produced products.
- The first, Directive 92/83/EEC, outlines:
- The structures of excise duties on alcohol and alcoholic beverages
- The categories of alcohol and alcoholic beverages subject to excise duty
- The basis on which the excise duty is calculated
2. The second, Directive 92/84/EEC defines the minimum rates that apply to each category of alcoholic beverages and special rates for certain Greek, Italian, and Portuguese regions.
Alcohol Excise Duties in France: Social Contributions
On top of excise duties, some countries impose other taxes on alcohol beverages. This is a case of France. The French Government imposes a tax called Social Contribution (Cotisation de Securite Sociale) on some of the alchololic beverages. We explain what is this Social Contribution tax and when is it applicable.
Social Contributions on Alcohol Products in France – What are they
Social Contribution on Alcohol in France is a tax that was introduced by the French government on certain alcohol products, because of the health risks associated with the immoderate use of these products..
The rules of the Social Contribution on Alcohol Products in France have been introduced with the Code de la sécurité sociale : Section 3 : Cotisation sur les boissons alcooliques. (Articles L245-7 to L245-12)
Social Contributions on Alcohol Products in France – Which products are concerned and what are the rates
The social contributions are applied to all alcohol products containing more than 18% vol. however the rate of the social contribution varies according to the tax category of the alcoholic beverage.
The rates of the social contributions are set each year by a ministerial order in France. The contribution rate is increased on 1st of January of each year in a proportion equal to the growth rate of the consumer price index (excluding tobacco) for the second last year.
The new Social Contribution Rates set for the year 2024 in France are as follows:
| Type of product | Social Contribution Rate 2024 |
|---|---|
| Alcohols containing more than 18% vol. - Full rate | 599,31€/hlap |
| Intermediate products containing more than 18% vol. - Full rate | 50,60 €/hl |
| Beers with a strength of more than 18% vol. | 50,60 €/hl |
| Rum - French overseas territories, Alcohol percentage ≥18,1% | 599,31 € /hlap |
Source: douane.gouv.fr
What were the excise taxes on alcohol and social contributions on 2023?
In order to see the evolution of the rates of excise duties on alcohol and social contributions in France, here below you can see what they were in 2023:
| Type of product | Excise Tax in France 2023 |
|---|---|
| Beer Normal rate > 2,8% | 7,82 €/hl/degré |
| Beer Low rate < 2,8% | 3,91€/hl/degré |
| Non-Sparkling wine ≥ 1,2% | 3,98 €/hl |
| Intermediates 1,2%≤18% | 198,91 €/hl |
| Rum-French overseas territories ≥18,1% | 198,91 €/hl |
| Stronger Alcoholic Beverages <18% | HL*Vol %*903,64€ |
| Stronger Alcoholic Beverages ≥18,1% | HL*Vol %* 1 834,42€ |
| Cider/Poirés/Hydromels | 1,39 €/hl |
| Beer Normal rate "Small Breweries" > 2,8% | 3,91€/hl/degré |
And here are the social contributions that were effective in 2023:
| Type of product | Social Contribution Rate 2023 |
|---|---|
| Alcohols containing more than 18% vol. - Full rate | 589,00€/hlap |
| Intermediate products containing more than 18% vol. - Full rate | 49,73 €/hl |
| Intermediate products over 18% vol. - Reduced rate to 40% | 19,91 €/hl |
| Beers with a strength of more than 18% vol. | 49,73 €/hl |
| Rum and spirits made from local alcohol | 403 €/hlap |
Alcohol Excise Duties in France: Eurofiscalis Services
Do you need help to declare and pay your alcohol excise duties and social contributions in France ? Eurofiscalis can help you !
Feel free to read our detailed page on the Excise Duties in France where you will be able to find case studies, FAQ section and other interesting facts on excise in France.
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